论会计信息表外披露的必要性

Discussion on the Necessity of the Off-the-statement Discovery of the Accounting Information

分析与阐述了会计信息表外披露的必要性,说明了它在弥补现行财务报表信息披露的不足、促进证券市场的健康发展及新形势下增强商业银行的信息透明度与规范化运转等方面的作用。

This paper a na lyzes and expounds the necessity of the off-the-statement discovery of the accou nting information, and illustrates its functions in aspects of covering the shor tage of the current information discovery of the financial statement, promoting the healthy development of the securities market, and strengthening the informat ion transparency and normalized operation of the commercial banks, etc.